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Deductibility of Fines and Penalties: New Guidance Leaves Key Questions Unanswered

USA - May 28 2020 Proposed IRS regulations clarify when fines and penalties are deductible but leave important issues unresolved. The U.S. Internal Revenue Service has…

Catherine E. Livingston, Colleen E. Laduzinski, Edward T. Kennedy, Joseph A. Goldman.

The U.S. Tax Cuts and Jobs Act: Fundamental Changes to Business Taxation

USA - January 11 2018 Signed into law December 22, 2017, the "Tax Cuts and Jobs Act" represents the most comprehensive reform to the U.S. federal tax code in a generation…

Edward T. Kennedy, Joseph A. Goldman, Lori A. Hellkamp.

U.S. Tax Reform Proposal Highlights Potential Sweeping Changes

USA - October 6 2017 The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping…

Edward T. Kennedy, James S. Wang, Joseph A. Goldman, Raymond J. Wiacek, Richard M. Nugent.

IRS Opens Pilot Program on Tax-free Spin-offs

USA - October 6 2017 On September 21, 2017, the Internal Revenue Service ("IRS") released Revenue Procedure 2017‑52, establishing a pilot program for issuing private…

Andrew M. Eisenberg, Candace A. Ridgway, L. Matthew Waterhouse, Richard M. Nugent, Ross E. Poulsen.

Trump Administration Proposes Substantial Reduction in Business and Individual Income Taxes

USA - May 3 2017 The Trump Administration summarized the President's tax reform plan in a one-page proposal on April 26, 2017. The Result:…

Benjamin S. Jacobs, Edward T. Kennedy, Joseph A. Goldman, Karl L. Kellar, Raymond J. Wiacek, Richard M. Nugent.